1.audit 审计 8M,*w6P
2.attestation 鉴证 1i76u!{U
3.credibility 可信赖程度 ,=:K&5mCv
4.audit of financial statements 财务报表审计 za>UE,?h
5.agreed-upon procedures 执行商定程序 Z*%;;&?
6.high levels of assurance 高水平保证 zfIo]M`
7.compilation 编制 &L;ocd$
8.reliability 可靠性
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9.relevance 相关性 ,XD"
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10.professional skepticism 职业谨慎 {3~VLdy
11.objectivity 客观性 T*z]<0E]
12. professional competence 专业胜任能力 (#Y~z',I
13.Senior/CPA-in-charge 项目经理 RgJ@J/p"
14.audit engagement letter 业务约定书 MMM
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15.recurring audit 连续审计 ToXWFX
16.the client 委托人 ~MC|
17.change CPA 更换注册会计师 aF{_"X2
18.the existing CPA 现任注册会计师 *o6}>;
19.the successor CPA 后任注册会计师 _bFUr
20.the preceding CPA前任注册会计师 N9e'jM>Oos
21.issue the audit report 出具审计报告 Jh26!%<Bl
22.expert 专家 h)KHc/S
23.the board of directors 董事会 M tN>5k c
24.knowledge of the entity‘ s business 了解被审计单位情况 D'"
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25.assess material misstatement risks评估重大错报风险 2"Os9 KD
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 DBT4 W/
27.a general knowledge of —— 初步了解―――的情况 3[YG
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28.a more knowledge of—— 进一步了解的情况 bz4Gzp'6k
29.the prior year‘s working papers 以前年度工作底稿 1^~&"s U
30.minutes of meeting 会议纪要 aAo|3KCs
31.business risks 经营风险 7aG
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32.appropriateness 适当性 d+9V% T
33.accounting estimate 会计估计 /sE,2X*BT
34.management representations 管理层声明 d>NGCe
35.going concern assumption 持续经营假设 2;}leZ@U
36.audit plan 审计计划 D -}>28
37.significant audit areas 重点审计领域 S$6|KY u
38.error 错误 ?bTfQH
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39.fraud舞弊 U&!TA(Yr
40.modified or additional procedures 修改或追加审计程序 54
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41.misappropriation of assets 侵占资产 p~pD`'%
42.transactions without substance 虚假交易 ,UNb#=it
43.unusual pressures 异常压力 !NXjax\r
44.the suspected noncompliance 涉嫌存在违法行为 VF%QM;I[Rc
45.materialiy 重要性 Lkt4F
46.exceed the materiality level 超过重要性水平 cG|fau<G
47.approach the materiality level 接近重要性水平 @=-(H<0
48.an acceptably low level 可接受水平 ,/;Aew;
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 wq)*bIv
50.misstatements or omissions 错报或漏报 =~D? K9o
51.aggregate 总计 E
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52.subsequent events 期后事项 ^QK`z@B
53.adjust the financial statements 调整财务报表 -t`kb*O3`
54.perform additional audit procedures 实施追加的审计程序 _jWs(OmJ
55.audit risk 审计风险 k[6J;/
56.detection risk 检查风险 n
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57.inappropriate audit opinion 不适当的审计意见 q6zVu(
58.material misstatement 重大的错报 ]33!obM
59.tolerable misstatement 可容忍错报 sS D8Sx/
60.the acceptable level of detection risk 可接受的检查风险